Karnataka GST Act 2017, Karnataka Goods and Service Tax Bill 2017, Download TN GST Bill 2017 in PDF Format. Karnataka State Passed Karnataka SGST Act 2017 on 16th June 2017. Karnataka State is passed his own GST Act 2017, Karnataka GST sgst act 2017 is available for download in English Language. The following Bill published Act no 27 of 2017 of the Karnataka Legislative Assembly Rules. A BILL to make provisions for levy and collection of tax on intra-State supply of goods or, services or, both in the State of Karnataka and the matters connected therewith or incidental thereto. Now check and download Karnataka Goods and Service Tax Act 2017 from below....
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Karnataka GST Act 2017
1. Short title, extent and commencement.-
- This Act may be called the Karnataka Goods and Services Tax Act, 2017.
- It extends to the whole of the State of Karnataka.
- It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint :
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
2. Definitions.–
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“recipient” of supply of goods or services or both, means,-
- (a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;
- (b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and
- where no consideration is payable for the supply of a service, the person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied;
“registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number;
“regulations” means the regulations made by the Government under this Act on the recommendations of the Council;
“removal” in relation to goods, means,-
- (a) despatch of the goods for delivery by the supplier thereof or by any other person acting on behalf of such supplier; or
- (b) collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;
“return” means any return prescribed or otherwise required to be furnished by or under this Act or the rules made thereunder;
“reverse charge’’ means the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such goods or services or both under sub-section (3) or sub-section (4) of section 9, or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017;
“Revisional Authority” means an authority appointed or authorised for revision of decision or orders as referred to in section 108;
“schedule” means a schedule appended to this Act;
“Securities” shall have the same meaning as assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956;
“services” means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged;
“State” means the State of Karnataka;
“State tax” means the tax levied under this Act;
“supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied;
“tax period’’ means the period for which the return is required to be furnished;
“taxable person” means a person who is registered or liable to be registered under section 22 or section 24;
“taxable supply’’ means a supply of goods or services or both which is leviable to tax under this Act;
“taxable territory’’ means the territory to which the provisions of this Act apply;
“telecommunication service” means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electromagnetic means;
“
the Central Goods and Services Tax Act” means the Central Goods and Services Tax Act, 2017;
“turnover in State” or “turnover in Union Territory” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis) and exempt supplies made within a State or Union territory by a taxable person, exports of goods or services or both and inter-State supplies of goods or services or both made from the State or Union territory by the said taxable person but excludes Central tax, State tax, Union territory tax, integrated tax and cess;
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